Audit planning overview

by Dave Rowley

  • Planning: logistics & strategy 
  • Background to controls work 
  • Deficiencies 
  • Deliverables 

20 mins
Course status: Not started
Released in April 2024
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Audit Acceptance

by Ollie Garrod

  • The right opportunities
  • Assessing the risks
  • Ongoing monitoring
  • Preconditions


10 mins
Course status: Not started
Released in April 2024
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Engagement letters for audit services

by Ollie Garrod

  • Purpose
  • Contents
  • Liability limitation 
  • Issues

10 mins
Course status: Not started
Released in April 2024
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Audit strategy and plan

by Ollie Garrod

  • ISA (UK) 300 guidance
  • Effective planning
  • Audit strategy
  • Audit plan
  • Review of the plan


    • 15 mins
    Course status: Not started
    Released in April 2024
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    Ethics and independence

    by Ollie Garrod

    • Ethical Standards
    • ICAEW fundamental ethical principles
    • FRC overarching ethical principles
    • Independence threats
    • Documentation of independence


    10 mins
    Course status: Not started
    Released in April 2024
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    First year audits

    by Ollie Garrod

  • ISA (UK) requirements
  • Predecessor auditor file review
  • Opening balances and comparatives
  • Audit report


    • 15 mins
    Course status: Not started
    Released in April 2024
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    Assessing risk

    by Lizzie Morris

    • Audit objective
    • Financial statement level risks 
    • Assertion level risks 
    • Significant risks 

    15 mins
    Course status: Not started
    Released in April 2024
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    Understanding the entity

    by Dave Rowley

  • Definition
  • Audit objectives
  • Controls
  • Audit procedures


    • 20 mins
    Course status: Not started
    Released in April 2024
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    Information systems, process and controls

    by Dave Rowley

    • Definitions
    • Processes
    • Controls
    • Types of control 

    15 mins
    Course status: Not started
    Released in April 2024
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    Test of controls

    by Dave Rowley

    • Background
    • Types of controls test
    • Sampling
    • Impact of controls test

    15 mins
    Course status: Not started
    Released in April 2024
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    IT systems and risks

    by Ollie Garrod

  • The IT system
  • IT risks
  • Applications and systems
  • Documenting IT systems
  • Emerging technology and risks

    • 15 mins
    Course status: Not started
    Released in April 2024
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    General IT controls

    by Ollie Garrod

    • Definition
    • Documentation
    • Design and implementation
    • Operational effectiveness 

    15 mins
    Course status: Not started
    Released in April 2024
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    Preliminary analytical procedures

    by Ollie Garrod

    • Risk assessment
    • Types of procedures
    • Use of data analytics

    10 mins
    Course status: Not started
    Released in April 2024
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    Audit team planning meeting

    by Ollie Garrod

    • Attendance
    • Matters to be discussed
    • Documentation
    • Timing of the discussions


    10 mins
    Course status: Not started
    Released in April 2024
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    Materiality

    by Ollie Garrod

    • Materiality
    • Benchmarks
    • Performance materiality
    • Triviality

    15 mins
    Course status: Not started
    Released in April 2024
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    Service organisations

    by Tejashri Joshi

    • Definitions and audit objectives
    • Outsourced work and controls 
    • Type 1 and 2 reports
    • Reporting by the user auditor

    20 mins
    Course status: Not started
    Released in April 2024
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    Using the work of internal auditors

    by Tejashri Joshi

    • Scope and definition
    • Understanding the internal audit function
    • Using the work of the internal auditor
    • Documentation


    20 mins
    Course status: Not started
    Released in April 2024
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    Using the work of management's experts

    by Ollie Garrod

    • Who is a management's expert
    • Key procedures
    • Evaluation of the expert
    • Evaluation of the work 

    15 mins
    Course status: Not started
    Released in April 2024
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    Using the work of audit and accounting specialists

    by Ollie Garrod

    • Definition 
    • Factors influencing the need for specialists 
    • Considerations 
    • Technical teams

    10 mins
    Course status: Not started
    Released in April 2024
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    Using the work of an auditor's expert

    by Ollie Garrod

    • Determine the need for an auditor's expert 
    • Evaluation of the expert
    • Evaluation of the work
    • Documentation of the work 

    15 mins
    Course status: Not started
    Released in April 2024
    Book a demo